Defined Benefit Plans, Including Cash Balance

7,170 topics in this forum

1. Restatement of Plan

   By Gary, July 1, 2009
   • 2 replies
   • 1.2k views
   • 
   • Gary
   • July 8, 2009

2. Current Liability

   By dmb, March 6, 2006
   • 2 replies
   • 1.2k views
   • 
   • AndyH
   • March 7, 2006

3. AFTAP Needed?

   By Andy the Actuary, September 2, 2012
   • 1 reply
   • 1.2k views
   • 
   • Mike Preston
   • September 3, 2012

4. Normal Retirement Age under 62

   By John Feldt ERPA CPC QPA, October 6, 2010
   • 4 replies
   • 1.2k views
   • 
   • John Feldt ERPA CPC QPA
   • October 7, 2010

5. Lump Sum restrictions in plan with employee conts.

   By Guest Xerxes, March 5, 2009
   • 1 reply
   • 1.2k views
   • 
   • Andy the Actuary
   • March 5, 2009

6. Suspension of Benefits upon Reemployment

   By AAS2, April 5, 2017   

   • suspension
   • suspend
   • 2 replies
   • 1.2k views
   • 
   • CuseFan
   • April 6, 2017

7. Db Plan - constructive ownership

   By Guest Yelena39, December 8, 2005
   • 1 reply
   • 1.2k views
   • 
   • SoCalActuary
   • December 9, 2005

8. DB DC Combo resources

   By ombskid, December 4, 2006
   • 1 reply
   • 1.2k views
   • 
   • SoCalActuary
   • December 4, 2006

9. Waiving benefits for funding and termination

   By Guest flogger, March 24, 2004
   • 6 replies
   • 1.2k views
   • 
   • Guest
   • March 25, 2004

10. For section 404 purposes: any difference between nondeducted contributions and nondeductible contributions?

    By Blinky the 3-eyed Fish, September 24, 2003
    • 3 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 25, 2003

11. Insurance used purely as an investment??

    By Dennis Povloski, January 20, 2014
    • 7 replies
    • 1.2k views
    • 
    • Dennis Povloski
    • January 21, 2014

12. Compensation - PLLC

    By retbenser, July 18, 2013
    • 2 replies
    • 1.2k views
    • 
    • ScottR
    • July 24, 2013

13. Missing Employee Data

    By Randy Watson, October 29, 2008
    • 4 replies
    • 1.2k views
    • 
    • Guest
    • October 30, 2008

14. Deductible limit

    By Guest MAS51361, April 17, 2006
    • 2 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • April 19, 2006

15. Rescinding J&S election a year after payments commence

    By EPCRSGuru, March 8, 2022
    • 11 replies
    • 1.2k views
    • 
    • EPCRSGuru
    • March 11, 2022

16. 412i proposed Regs are out

    By mwyatt, February 13, 2004
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • February 13, 2004

17. Cash Balance Plan Determination Letters

    By Guest Edward McElroy, January 28, 2002
    • 1 reply
    • 1.2k views
    • 
    • Guest
    • January 29, 2002

18. Is a one person (self-employed) defined benefit plan subject to required quarterly contributions?

    By Guest Turtle_01, September 29, 2003
    • 3 replies
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 30, 2003

19. DB Plan With Life Insurance

    By Dougsbpc, June 7, 2009
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • June 8, 2009

20. waiver of accrued benefit

    By Guest lip, April 12, 2009
    • 2 replies
    • 1.2k views
    • 
    • ScottR
    • April 16, 2009

21. 2010 relief and MAP-21: MRC is larger than shortfall !?

    By Grendel77, March 28, 2013
    • 3 replies
    • 1.2k views
    • 
    • Grendel77
    • April 16, 2013

22. Trigger for Lump Sum Payout Restriction

    By Guest DBPension, March 30, 2009
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • April 2, 2009

23. FAS 158 Reference Book

    By Guest mingblue, August 20, 2008
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • August 20, 2008

24. Early Retirement Window

    By david rigby, April 22, 2004
    • 2 replies
    • 1.2k views
    • 
    • LIBOR
    • April 29, 2004

25. Reasonable funding method

    By flosfur, January 24, 2007
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • January 25, 2007

26. In a 412(i) can a distribution be made to a participant who is beyond NRA but still working?

    By RayJJohnsonJr, August 6, 2015
    • 9 replies
    • 1.2k views
    • 
    • Mike Preston
    • August 10, 2015

27. Partnership of PCs-2 plans

    By Guest rickw, April 15, 2002
    • 0 replies
    • 1.2k views
    • 
    • Guest
    • April 15, 2002

28. PBGC Termination question

    By Guest Doogie61, December 1, 2009
    • 5 replies
    • 1.2k views
    • 
    • ScottR
    • December 5, 2009

29. Election to apply credit balance in excess of funding requirement

    By dmb, May 2, 2013
    • 2 replies
    • 1.2k views
    • 
    • tymesup
    • May 3, 2013

30. Suspending benefit accruals for 2 or 3 years

    By Everett Moreland, May 13, 2003
    • 5 replies
    • 1.2k views
    • 
    • Mike Preston
    • May 14, 2003

31. Defined Benefit Plans

    By Guest mkqm07, December 4, 2002
    • 3 replies
    • 1.2k views
    • 
    • david rigby
    • December 4, 2002

32. Disability Benefits

    By JBones, April 5, 2011
    • 2 replies
    • 1.2k views
    • 
    • JBones
    • April 5, 2011

33. PPA relief?

    By Effen, November 13, 2008
    • 3 replies
    • 1.2k views
    • 
    • Mike Preston
    • November 13, 2008

34. 411(d)(6)

    By AdKu, March 15, 2017
    • 4 replies
    • 1.2k views
    • 
    • My 2 cents
    • March 15, 2017

35. Termination Calculations-Benefits reduced?

    By Guest DBStudentAct, March 3, 2010
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • March 3, 2010

36. Amendment increasing benefits to only a few?

    By Guest Bearlee, March 23, 2007
    • 2 replies
    • 1.2k views
    • 
    • SoCalActuary
    • March 23, 2007

37. "Loss of Use" Interest rate

    By Young Curmudgeon, February 1, 2008
    • 5 replies
    • 1.2k views
    • 
    • Guest
    • February 2, 2008

38. aftap/cash balance plan

    By Guest Sus95, September 25, 2008
    • 2 replies
    • 1.2k views
    • 
    • Mike Preston
    • September 25, 2008

39. Federal Employee Email Addresses

    By Andy the Actuary, January 7, 2009
    • 2 replies
    • 1.2k views
    • 
    • david rigby
    • January 8, 2009

40. Operational failure in a DB prototype?

    By QNPG, February 3, 2011
    • 5 replies
    • 1.2k views
    • 
    • QNPG
    • February 15, 2011

41. 415(b) Service Reduction

    By Guest Mike Spickard, November 21, 2002
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • November 25, 2002

42. Looked at the yield curve lately?

    By Effen, October 16, 2008
    • 2 replies
    • 1.2k views
    • 
    • Guest
    • October 22, 2008

43. Benefit Limitations for bankrupt sponsors under HATFA

    By My 2 cents, January 15, 2015   

    • 2014 AFTAP over 100%
    • 0 replies
    • 1.2k views
    • 
    • My 2 cents
    • January 15, 2015

44. Underfunded Frozen PBGC Plan

    By SSRRS, February 6, 2022
    • 11 replies
    • 1.2k views
    • 
    • Mike Preston
    • February 8, 2022

45. Successive short plan years

    By Blinky the 3-eyed Fish, September 23, 2002
    • 1 reply
    • 1.2k views
    • 
    • Blinky the 3-eyed Fish
    • September 23, 2002

46. Question about QJSA rules and disability pension

    By mal, December 28, 2004
    • 1 reply
    • 1.2k views
    • 
    • Effen
    • December 29, 2004

47. LS calc for retiree

    By Cloudy, May 18, 2016
    • 9 replies
    • 1.2k views
    • 
    • My 2 cents
    • May 23, 2016

48. prior cash outs

    By Draper55, December 22, 2006
    • 2 replies
    • 1.2k views
    • 
    • Draper55
    • December 22, 2006

49. Benefit Restrictions - WRERA relief

    By JBones, October 13, 2010
    • 1 reply
    • 1.2k views
    • 
    • My 2 cents
    • October 13, 2010

50. Guidance on waiver of 2009 minimum required distributions

    By Guest HRAdvisor, June 18, 2009
    • 10 replies
    • 1.2k views
    • 
    • Slider
    • June 19, 2009